Showing 13-24 of 27 Publications
Research in Brief

Scenarios for Negotiating a UN Framework Convention on International Tax

News
UN logo sticker on a glass wall
January 2025
UN Tax Talks: New research highlights key scenarios at next week’s historic negotiations

New research from the International Centre for Tax and Development (ICTD) provides crucial insights into the challenges and opportunities shaping these historic negotiations….

Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

Event
Coins, paper money and globe on white Statistic form background.
16 October 2024
Seminar: Making Global Tax Governance Fit for the 21st Century

The London School of Economic and Political Science (LSE) will be hosting a seminar on ‘Making global tax governance fit for the 21st century’, which will feature ICTD Research Director Martin Hearson who will present a paper of the same title. …

United Nations headquarters in New York, USA. Large, glass office block with trees in front of it.
September 2024|
Blog

No “winners or losers”? Reflections on the UN tax negotiations

by Frederik Heitmüller

Read Frederik Heitmüller’s insights and reflections on the Ad Hoc Committee to draft Terms of Reference for a UN Framework Convention on International Tax Cooperation (Second Session)….

News
Logo of the United Nations embossed on a glass wall in the UN Headquarters in New York City
May 2024
Negotiations for new UN Framework Convention on Tax – what next?

The UN ad hoc committee concluded yesterday the first round of negotiations for the final parameters – or the “terms of reference” – for a UN framework convention on tax, which some have said “could deliver the biggest shake-up in history of the global tax system.”…

News
Silver and golden coins falling on wooden table
December 2023
Year In Review: How has 2023 changed the tax world?

It has been another exciting year in the tax world, and for the ICTD. Globally attention…

Allee des Nations (Avenue of Nations) of the United Nations Palace in Geneva, with the flags of the member countries.
December 2023|
Blog

The UN Tax Committee spreads its wings

by Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…

Flags of member nations flying at United Nations Headquarters in New York, USA.
December 2023|
Blog

A new UN Tax convention – how will it change global tax governance?

by Martin Hearson

Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…

News
group of about 100 people standing in front of the conference banner in the courtyard of the venue
August 2023
Global tax governance: Understanding the past, charting the future

This week, the UN released the advance version of the Secretary General’s report on the “Promotion…

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour